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SB 465

Creating Caregiver Tax Credit Act

2026 Regular Session

West Virginia proposes a tax credit for residents providing unpaid family care, financially recognizing informal caregivers while potentially reducing tax revenue.

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WeVote Research Nonpartisan
Bill Summary · SB 465

Legislative bill overview

SB 465 establishes a state tax credit for West Virginia residents who provide unpaid care to family members or dependents with significant health needs or disabilities. The credit aims to recognize and financially support informal caregivers—typically family members—who reduce their work hours or leave employment to provide care. The bill specifies eligibility requirements, credit amounts, and claiming procedures through the state tax system.

Why is this important

Informal caregiving affects millions of Americans and represents trillions in unpaid labor annually. In West Virginia, where aging and disability populations are significant, this credit could meaningfully assist families managing healthcare costs while reducing workforce participation. The policy acknowledges caregiving as economically valuable work and may influence decisions about remaining in the workforce versus providing care.

Potential points of contention

  • Cost and revenue impact: The fiscal burden on the state depends on participation rates and credit amounts; legislators may debate affordability and whether funds should come from general revenue or specific sources
  • Definition and verification challenges: Determining what qualifies as "significant" care needs and proving unpaid care was provided creates administrative complexity and potential fraud concerns
  • Equity questions: The credit structure may disproportionately benefit higher-income households better positioned to claim tax benefits, while lower-income caregivers may lack taxable income to claim credits

Compiled from official sources — confirm details with the bill’s official record.

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